|
China Mobile,a state-owned enterprise,listed in New York and Hong Kong, faces supervision pressures from capital markets and SASAC to preserve or increase the state owned assets value.This article trys to from the angle of risk management, refering to the latest theory research, with inventory internal control and risk management theory and methodology, to study、identify and assess the risk of the inventory management in China Mobile, evaluating inventory internal control, to reveal correctly high-risk in inventory management and in order to find ways to change the management mode to solve the current management problems,optimize management processes,reduce the workload of frontdesk,enhance employee satisfaction,reduce marketing costs,prevent loss of inventory assets risk and improve the efficiency and effectiveness,to benefit the other communication enterprises to strengthen control of promotion materials,reduce costs,enhance the core competitiveness of enterprises.The Paper is divided into five chapters. The first chapter explains the inventory internal control research background and meaning based on risk management. The second chapter presents the internal control, risk management theory connotation and development, expounds the causes、characteristics and the identification and evaluation methods of the inventory management risk, expounds objectives set methods and procedures of the inventory internal control.The third chapter, describes the present situation about inventory internal control management in S province mobile company, reveal the inventory risk. The fourth chapter according to the inventory management risk problem, proposes inventory internal control optimization ideas and solutions, and makes the optimized ideas and schemes proved. Chapter fifth to summarize and outlook, summarizes it is very valuable for the other communication enterprises that internal control practice project of inventory management based on risk management.
|